In the manufacture of 9,800 units of a product, direct materials cost incurred was $148,900, direct labor cost incurred was $83,200, and applied factory overhead was $55,700. What is the total conversion cost?

In the manufacture of 9,800 units of a product, direct materials cost incurred was $148,900, direct labor cost incurred was $83,200, and applied factory overhead was $55,700. What is the total conversion cost? Oa. $287,800 Ob. $232,100 Oc. $138,900 Od. $111,120